Fraud Detection: Using Of Data Mining In Accounting Information System

Abdallah Jabari, M. Suyunus

2018

Abstract

The process of data mining is obtains the required data for analysis, study, take preventive measures, administrative decisions and fraud detection. This study aims at detecting fraud in evading the payment of the cheques and promissory notes payable by the customer in the Palestinian work environment through the extraction of data from the accounting information system and applied them on “Sbitany Home” Company that one of the largest Palestinian companies that use the system of sale by installments through promissory notes and cheques very large. A qualitative research methodology is adopted in undertaking the investigation to understand the actual conduct of practices that aims to recommend improvements for fraud control, detection and prevent it through data mining to determine solutions to the problem. The results indicate that the company has a lot of cheques and promissory notes that are not paid very much, therefore the company suffers from this scourge very much by many fraudulent customers, which affects its activities and profits.The data was mining from the accounting information system "Priority" which is using in this company. The research methodology used these data according to the Microsoft Excel and analysis and extract the results related to the detection of this problem and prove the existence of this problem. As a result, the study provides information on the causes of evading the customers the payment and solutions and suggestions that help to reduce them very significantly and therefore the researcher sees the need to participate between all competent authorities concerned with these matters to eliminate this scourge that threatens companies in particular and the State and society in general.

Paper Citation

in Harvard Style

Jabari A. and Suyunus M. (2018). Fraud Detection: Using Of Data Mining In Accounting Information System.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 461-468. DOI: 10.5220/0007016904610468

in Bibtex Style

@conference{jcae symposium18,
author={Abdallah Jabari and M. Suyunus},
title={Fraud Detection: Using Of Data Mining In Accounting Information System},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={461-468},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007016904610468},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Fraud Detection: Using Of Data Mining In Accounting Information System
SN - 978-989-758-339-1
AU - Jabari A.
AU - Suyunus M.
PY - 2018
SP - 461
EP - 468
DO - 10.5220/0007016904610468